PEOPLE OF THE PHILIPPINES v. HELEN B. LAURA,(c/o ALC Industries, Inc., A.B. Locsin Bldg. 7844 Makati Ave. cor. Guerrero St., Makati City)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - CTA Grim . Case No. 0-167 For: Violation of Section 267, National Internal Revenue Code of the Philippines (NIRC) HELEN B. LAGURA, Accused. Members: CASTANEDA, JR., Chairperson ; CASANOVA, and MINDARO-GRULLA, & Promulgated: FEB 1 6 2010 / X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7~ ;:;~ - -(-.~~ RESOLUTION It appears that the Information filed on February 2, 2010 in the above-captioned case does not state the principal amount of taxes claimed . The Information merely states that the alleged sale of construction tools and equipment is worth THREE MILLION FOUR HUNDRED FIFTY THOUSAND U.S. Dollars (US$ 3,450,000.00) . Section 7 of Republic Act No. 9282, which took effect on April 23, 2004, amending Republic Act No. 1125, "An Act Creating the Court ofT ax Appeals" (CTA) , provides: Section 7. Section 7 of the same Act is hereby amended to read as follows : "Section 7. Jurisdiction . -The CTA shall exercise: (a) X X X (b) Jurisdiction over cases involving criminal offenses as herein provided: (1) Exclusive original jurisdiction over all criminal offenses arising from violations of the National Internal Revenue Code or Tariff and

( CTA Criminal Case No. 0-167 Resolution Customs Code and other laws administered by the Bureau of Internal Revenue or the Bureau of Customs : Provided, however, That offenses or felonies mentioned in this paragraph where the principal amount of taxes and fees , exclusive of charges and penalties, claimed is less than One million pesos (P1 ,000,000.00) or where there is no specified amount claimed shall be tried by the regular Courts and the jurisdiction of the CTA shall be appellate. x x x " Based on the aforequoted provision , the CTA has exclusive original jurisdiction over all criminal offenses arising from violations of the National Internal Revenue Code or the Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue or the Bureau of Customs where the principal amount of taxes and fees , exclusive of charges and penalties, claimed is P1 ,000,000.00 or more. Where the principal amount of taxes and fees , exclusive of charges and penalties, claimed is less than P1 ,000,000.00 or where there is no specified amount claimed, the same shall be tried by the regular Courts and the jurisdiction of the CTA shall be appellate. Accordingly, the CTA has no jurisdiction over the charge, jurisdiction being vested with the regular Courts. This Court, therefore, is left with no recourse , but to dismiss this case. WHEREFORE, premises considered the instant case is hereby DISMISSED for lack of jurisdiction , without prejudice to filing the same in the proper forum . SO ORDERED. (J. C- -~~~/ Q.. J U~NITO C. CASTAN EDAfJR. Associat e Justice ~ CAESAR A . CASAN OVA ~N . lVl~-~~C~ CIELITO N . MINDARO- GRU LLA Associate Justice Associate Justice